Condensed financial data of Waterway Industries follow. Waterway Industries Income Statement Data For the Year Ended December 31, 2022 Sales revenue $310,768 Less: Cost of goods sold $108,368 Operating expenses, excluding depreciation Degreciation expense Incame tax expense Interest expense Loss on disposal of plant assets Net income 5123,664187,1046.000 Additional information: 1. New plant assets costing $80,000 were purchased for cash during the year. 2. Old plant assets having an original cost of $46,000 and accumulated depreciation of $38,800 were sold for $1,200 cash. 3. Bonds payable matured and were paid off at face value for cash 4. A cash dividend of $20.824 was declared and paid during the year. Further analysis reveals that accounts payable pertain to merchandise creditors. Prepare a statement of cash flows for Waterway Industries using the direct method, (Show amounts in the imvesting and financing sections thot decrease cash flow with either a - sign es. 15,000 or in parenthesis eg, (15,000)